Leo Distributors vs The Deputy Commissioner Of State ...
2022 Latest Caselaw 5408 Ker

              IN THE HIGH COURT OF KERALA AT ERNAKULAM
                              PRESENT
        THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
     FRIDAY, THE 20TH DAY OF MAY 2022 / 30TH VAISAKHA, 1944
                      WP(C) NO. 16445 OF 2022
PETITIONER:

          LEO DISTRIBUTORS
          LEO LOGISTIC PARK, KUTTANALLUR, THRISSUR REPRESENTED
          BY ITS MANAGING PARTNER PRIVA RAM.
          BY ADVS.
          S.K.DEVI
          SANTHOSH P.ABRAHAM


RESPONDENTS:

    1     THE DEPUTY COMMISSIONER OF STATE TAX
          SPECIAL CIRCLE, STATE GST DEPARTMENT,
          STATE TAX COMPLEX, THRISSUR - 680 004.
    2     THE DEPUTY COMMISSIONER OF STATE TAX (IA)
          KERALA STATE GST DEPARTMENT, STATE TAX COMPLEX,
          CAMP AT GST COMPLEX, THRISSUR - 680 004.
    3     THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL
          STATE TAX COMPLEX, MG ROAD, ERNAKULAM, KOCHI 682015.
    4     THE DEPUTY COMMISSIONER OF STATE TAX KERALA GST
          DEPARTMENT
          STATE TAX COMPLEX, THRISSUR - 680 004.


          SMT. THUSHARA JAMES-SR, GP



THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
20.05.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO.16445 of 2022
                                         2



                      BECHU KURIAN THOMAS, J
                    ..............................................
                       W.P.(C) No.16445 of 2022
                       .....................................
                  Dated this the 20 th day of May, 2022

                                  JUDGMENT

Petitioner is an assessee under the provisions of the

Central Sales Tax Act, 1956.

2. Aggrieved by Ext.P1 and Ext.P2 assessment orders,

relating to assessment years 2015-2016 & 2016-2017,

petitioner preferred appeals before the Joint

Commissioner (Appeals), Thrissur who dismissed the

same by separate orders, which are produced herein

as Ext.P3 and Ext.P4. Challenging the assessment

orders, petitioner preferred second appeals as Ext.P5

and Ext.P6 before the 3 rd respondent, along with

applications for stay, which are produced as Ext.P7

& Ext.P8. The appeals are pending consideration.

Petitioner apprehends coercive proceedings to be

effected even before the petitions for stay are WP(C) NO.16445 of 2022

considered. Hence, this writ petition.

3. Having considered the submissions of the counsel for

the petitioner as well as the respondents, I am of

the opinion that this writ petition itself can be

disposed of with a direction.

4. Accordingly, there will be a direction to the 3 rd

respondent to consider and pass orders on Ext.P7 &

Ext.P8 stay petitions, within a period of three

months from the date of receipt of a copy of this

judgment.

5. Till such a decision is taken, all proceedings

pursuant to Ext.P1 & Ext.P2 assessment orders shall

be kept in abeyance.

The writ petition is disposed of.

Sd/-

BECHU KURIAN THOMAS JUDGE

AMV/20/05//2022 WP(C) NO.16445 of 2022

APPENDIX OF WP(C) 16445/2022

PETITIONER EXHIBITS

Exhibit P1 TRUE COPY OF THE ASSESSMENT ORDER NO.32080204495 C/2015-16 DATED 30-06-2021.

Exhibit P2 TRUE COPY OF THE ASSESSMENT ORDER NO.32080204495 C/2016-17 DATED 30-06-2021.

Exhibit P3 TRUE COPY OF THE ORDER NO. KVAT APPEAL NO.220/21 (2015-16/CST) DATED 28-07-2021. Exhibit P4 TRUE COPY OF THE ORDER NO.KVAT APPEAL NO.221/21 (2015-16/CST) DATED 28-07-2021. Exhibit P5 TRUE COPY OF THE APPEAL FOR THE YEAR 2015-16 (CST) DATED 11-04-2022. Exhibit P6 TRUE COPY OF THE APPEAL FOR THE YEAR 2016-17 (CST) DATED 11-04-2022. Exhibit P7 TRUE COPY OF THE STAY PETITION FOR THE YEAR 2015-16(CST) WITH AFFIDAVIT DATED 11-04-2022.

Exhibit P8 TRUE COPY OF THE STAY PETITION FOR THE YEAR 2016-17(CST) WITH AFFIDAVIT DATED 11-04-2022.

RESPONDENTS EXHIBITS : NIL

TRUE COPY